CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
IC 6-1.1-25
Chapter 25. Redemption of and Tax Deeds for Real Property Soldfor Delinquent Taxes and Special Assessments
IC 6-1.1-25-1
Time for redemption of property
Sec. 1. Any person may redeem the tract or real property:
(1) sold; or
(2) for which the certificate of sale is sold under IC 6-1.1-24;
under IC 6-1.1-24 at any time before the expiration of the period ofredemption specified in section 4 of this chapter by paying to thecounty treasurer the amount required for redemption under section2 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6.
IC 6-1.1-25-2
Amount required for redemption
Sec. 2. (a) The total amount of money required for the redemptionof real property equals:
(1) the sum of the amounts prescribed in subsections (b)through (e); or
(2) the amount prescribed in subsection (f);
reduced by any amounts held in the name of the taxpayer or thepurchaser in the tax sale surplus fund.
(b) Except as provided in subsection (f), the total amount requiredfor redemption includes:
(1) one hundred ten percent (110%) of the minimum bid forwhich the tract or real property was offered at the time of sale,as required by IC 6-1.1-24-5, if the tract or item of real propertyis redeemed not more than six (6) months after the date of sale;or
(2) one hundred fifteen percent (115%) of the minimum bid forwhich the tract or real property was offered at the time of sale,as required by IC 6-1.1-24-5, if the tract or item of real propertyis redeemed more than six (6) months but not more than one (1)year after the date of sale.
(c) Except as provided in subsection (f), in addition to the amountrequired under subsection (b), the total amount required forredemption includes the amount by which the purchase price exceedsthe minimum bid on the real property plus ten percent (10%) perannum on the amount by which the purchase price exceeds theminimum bid on the property.
(d) Except as provided in subsection (f), in addition to the amountrequired under subsections (b) and (c), the total amount required forredemption includes all taxes and special assessments upon theproperty paid by the purchaser after the sale plus ten percent (10%)interest per annum on those taxes and special assessments.
(e) Except as provided in subsection (f), in addition to theamounts required under subsections (b), (c), and (d), the total amount
required for redemption includes the following costs, if certifiedbefore redemption and not earlier than thirty (30) days after the dateof sale of the property being redeemed by the payor to the countyauditor on a form prescribed by the state board of accounts, that wereincurred and paid by the purchaser, the purchaser's assignee, or thecounty, before redemption:
(1) The attorney's fees and costs of giving notice under section4.5 of this chapter.
(2) The costs of a title search or of examining and updating theabstract of title for the tract or item of real property.
(f) With respect to a tract or item of real property redeemed undersection 4(c) of this chapter, instead of the amounts stated insubsections (b) through (e), the total amount required for redemptionis the amount determined under IC 6-1.1-24-6.1(b)(4).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.89-1987,SEC.4; P.L.60-1988, SEC.15; P.L.50-1990, SEC.12; P.L.62-1991,SEC.2; P.L.39-1994, SEC.14; P.L.88-1995, SEC.5; P.L.56-1996,SEC.7; P.L.139-2001, SEC.11; P.L.170-2003, SEC.7; P.L.89-2007,SEC.9.
IC 6-1.1-25-2.5
Petition to establish schedule of fees and costs; reimbursement
Sec. 2.5. (a) A county auditor may petition a court issuingjudgments and orders for sale in the county under IC 6-1.1-24 toestablish a schedule of reasonable and customary attorney's fees andcosts that apply to a:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
who submits a claim for reimbursement upon redemption.
(b) When a court provides a schedule as described in subsection(a), the county auditor may not reimburse attorney's fees and costs inan amount higher than the attorney's fees and costs provided in theschedule, except as provided in subsection (c).
(c) A:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
may petition the court for a higher rate of reimbursement than therate found on a schedule provided under subsection (a). The courtshall grant the petition if the court finds that the claim is based onreasonable and customary attorney's fees and costs.
As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001,SEC.12; P.L.170-2003, SEC.8.
IC 6-1.1-25-3
Redemption warrant
Sec. 3. (a) Except as provided in subsection (b), when realproperty is redeemed and the certificate of sale is surrendered to thecounty auditor, the auditor shall issue a warrant to the purchaser or
purchaser's assignee in an amount equal to the amount received bythe county treasurer for redemption.
(b) When real property sold under IC 6-1.1-24-6.1 is redeemedand the certificate of sale is surrendered to the county auditor, theauditor shall issue a warrant to the purchaser of the certificate of saleor the purchaser's assignee in an amount equal to:
(1) the amount received by the county treasurer for redemption;minus
(2) if the certificate of sale was sold for less than the minimumbid under IC 6-1.1-24-5(e), an amount equal to the differencebetween the minimum bid under IC 6-1.1-24-5(e) and theamount for which the certificate was sold.
(c) The county auditor shall indorse the certificate and preserveit as a public record. If a certificate of sale is lost and the auditor issatisfied that the certificate did exist, the county auditor may makepayment in the manner provided in this section.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001,SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27.
IC 6-1.1-25-4 Version a
Period for redemption; issuance of tax deed; adjustments to taxduplicate; estate granted by tax deed; exceptions to tax deedissuance requirement
Note: This version of section amended by P.L.73-2010, SEC.6.See also following version of this section amended by P.L.98-2010,SEC.3.
Sec. 4. (a) The period for redemption of real property sold underIC 6-1.1-24 is:
(1) one (1) year after the date of sale;
(2) one hundred twenty (120) days after the date of sale to apurchasing agency qualified under IC 36-7-17; or
(3) one hundred twenty (120) days after the date of sale of realproperty on the list prepared under IC 6-1.1-24-1(a)(2) orIC 6-1.1-24-1.5.
(b) Subject to IC 6-1.1-24-9(d), the period for redemption of realproperty:
(1) on which the county executive acquires a lien underIC 6-1.1-24-6; and
(2) for which the certificate of sale is not sold underIC 6-1.1-24-6.1;
is one hundred twenty (120) days after the date the county executiveacquires the lien under IC 6-1.1-24-6.
(c) The period for redemption of real property:
(1) on which the county executive acquires a lien underIC 6-1.1-24-6; and
(2) for which the certificate of sale is sold under IC 6-1.1-24;
is one hundred twenty (120) days after the date of sale of thecertificate of sale under IC 6-1.1-24.
(d) When a deed for real property is executed under this chapter,the county auditor shall cancel the certificate of sale and file the
canceled certificate in the office of the county auditor. If realproperty that appears on the list prepared under IC 6-1.1-24-1.5 isoffered for sale and an amount that is at least equal to the minimumsale price required under IC 6-1.1-24-5(e) is not received, the countyauditor shall issue a deed to the real property, subject to this chapter.
(e) When a deed is issued to a county executive under thischapter, the taxes and special assessments for which the real propertywas offered for sale, and all subsequent taxes, special assessments,interest, penalties, and cost of sale shall be removed from the taxduplicate in the same manner that taxes are removed by certificate oferror.
(f) A tax deed executed under this chapter vests in the grantee anestate in fee simple absolute, free and clear of all liens andencumbrances created or suffered before or after the tax sale exceptthose liens granted priority under federal law and the lien of the stateor a political subdivision for taxes and special assessments whichaccrue subsequent to the sale and which are not removed undersubsection (e). However, the estate is subject to:
(1) all easements, covenants, declarations, and other deedrestrictions shown by public records;
(2) laws, ordinances, and regulations concerning governmentalpolice powers, including zoning, building, land use,improvements on the land, land division, and environmentalprotection; and
(3) liens and encumbrances created or suffered by the grantee.
(g) A tax deed executed under this chapter is prima facie evidenceof:
(1) the regularity of the sale of the real property described in thedeed;
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(h) A county auditor is not required to execute a deed to thecounty executive under this chapter if the county executivedetermines that the property involved contains hazardous waste oranother environmental hazard for which the cost of abatement oralleviation will exceed the fair market value of the property. Thecounty executive may enter the property to conduct environmentalinvestigations.
(i) If the county executive makes the determination undersubsection (h) as to any interest in an oil or gas lease or separatemineral rights, the county treasurer shall certify all delinquent taxes,interest, penalties, and costs assessed under IC 6-1.1-24 to the clerk,following the procedures in IC 6-1.1-23-9. After the date of thecounty treasurer's certification, the certified amount is subject tocollection as delinquent personal property taxes under IC 6-1.1-23.Notwithstanding IC 6-1.1-4-12.4 and IC 6-1.1-4-12.6, the assessedvalue of such an interest shall be zero (0) until productioncommences.
(j) When a deed is issued to a purchaser of a certificate of salesold under IC 6-1.1-24-6.1, the county auditor shall, in the same
manner that taxes are removed by certificate of error, remove fromthe tax duplicate the taxes, special assessments, interest, penalties,and costs remaining due as the difference between the amount of thelast minimum bid under IC 6-1.1-24-5(e) and the amount paid for thecertificate of sale.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6.)As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5;P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2;P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15;P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1;P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001,SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006,SEC.28; P.L.73-2010, SEC.6.
IC 6-1.1-25-4 Version b
Period for redemption; actions required on issuance of tax deed;estate granted by tax deed; limitations and exceptions
Note: This version of section amended by P.L.98-2010, SEC.3.See also preceding version of this section amended by P.L.73-2010,SEC.6.
Sec. 4. (a) The period for redemption of real property sold underIC 6-1.1-24 is:
(1) one (1) year after the date of sale;
(2) one hundred twenty (120) days after the date of sale to apurchasing agency qualified under IC 36-7-17; or
(3) one hundred twenty (120) days after the date of sale of realproperty on the list prepared under IC 6-1.1-24-1(a)(2) orIC 6-1.1-24-1.5.
(b) The period for redemption of real property:
(1) on which the county executive acquires a lien underIC 6-1.1-24-6; and
(2) for which the certificate of sale is not sold underIC 6-1.1-24-6.1;
is one hundred twenty (120) days after the date the county executiveacquires the lien under IC 6-1.1-24-6.
(c) The period for redemption of real property:
(1) on which the county executive acquires a lien underIC 6-1.1-24-6; and
(2) for which the certificate of sale is sold under IC 6-1.1-24;
is one hundred twenty (120) days after the date of sale of thecertificate of sale under IC 6-1.1-24.
(d) When a deed for real property is executed under this chapter,the county auditor shall cancel the certificate of sale and file thecanceled certificate in the office of the county auditor. If realproperty that appears on the list prepared under IC 6-1.1-24-1.5 isoffered for sale and an amount that is at least equal to the minimumsale price required under IC 6-1.1-24-5(e) is not received, the countyauditor shall issue a deed to the real property, subject to this chapter.
(e) When a deed is issued to a county executive under thischapter, the taxes and special assessments for which the real property
was offered for sale, and all subsequent taxes, special assessments,interest, penalties, and cost of sale shall be removed from the taxduplicate in the same manner that taxes are removed by certificate oferror.
(f) A tax deed executed under this chapter vests in the grantee anestate in fee simple absolute, free and clear of all liens andencumbrances created or suffered before or after the tax sale exceptthose liens granted priority under federal law and the lien of the stateor a political subdivision for taxes and special assessments whichaccrue subsequent to the sale and which are not removed undersubsection (e). However, subject to subsection (g), the estate issubject to:
(1) all easements, covenants, declarations, and other deedrestrictions shown by public records;
(2) laws, ordinances, and regulations concerning governmentalpolice powers, including zoning, building, land use,improvements on the land, land division, and environmentalprotection; and
(3) liens and encumbrances created or suffered by the grantee.
(g) A tax deed executed under this chapter for real property soldin a tax sale:
(1) does not operate to extinguish an easement recorded beforethe date of the tax sale in the office of the recorder of the countyin which the real property is located, regardless of whether theeasement was taxed under this article separately from the realproperty; and
(2) conveys title subject to all easements recorded before thedate of the tax sale in the office of the recorder of the county inwhich the real property is located.
(h) A tax deed executed under this chapter is prima facie evidenceof:
(1) the regularity of the sale of the real property described in thedeed;
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(i) A county auditor is not required to execute a deed to the countyexecutive under this chapter if the county executive determines thatthe property involved contains hazardous waste or anotherenvironmental hazard for which the cost of abatement or alleviationwill exceed the fair market value of the property. The countyexecutive may enter the property to conduct environmentalinvestigations.
(j) If the county executive makes the determination undersubsection (i) as to any interest in an oil or gas lease or separatemineral rights, the county treasurer shall certify all delinquent taxes,interest, penalties, and costs assessed under IC 6-1.1-24 to the clerk,following the procedures in IC 6-1.1-23-9. After the date of thecounty treasurer's certification, the certified amount is subject tocollection as delinquent personal property taxes under IC 6-1.1-23.Notwithstanding IC 6-1.1-4-12.4 and IC 6-1.1-4-12.6, the assessed
value of such an interest shall be zero (0) until productioncommences.
(k) When a deed is issued to a purchaser of a certificate of salesold under IC 6-1.1-24-6.1, the county auditor shall, in the samemanner that taxes are removed by certificate of error, remove fromthe tax duplicate the taxes, special assessments, interest, penalties,and costs remaining due as the difference between the amount of thelast minimum bid under IC 6-1.1-24-5(e) and the amount paid for thecertificate of sale.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6.)As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5;P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2;P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15;P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1;P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001,SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006,SEC.28; P.L.98-2010, SEC.3.
IC 6-1.1-25-4.1
Property containing hazardous waste or other environmentalhazards; procedures to obtain title and eliminate hazardousconditions
Sec. 4.1. (a) If, as provided in section 4(h) of this chapter, thecounty auditor does not issue a deed to the county for property forwhich a certificate of sale has been issued to the county underIC 6-1.1-24-9 because the county executive determines that theproperty contains hazardous waste or another environmental hazardfor which the cost of abatement or alleviation will exceed the fairmarket value of the property, the property may be transferredconsistent with this section.
(b) A person who desires to obtain title to and eliminate thehazardous conditions of property containing hazardous waste oranother environmental hazard for which a county holds a certificateof sale but to which a deed may not be issued to the county undersection 4(h) of this chapter may file a petition with the county auditorseeking a waiver of the delinquent taxes, special assessments,interest, penalties, and costs assessed against the property andtransfer of the title to the property to the petitioner. The petitionmust:
(1) be on a form prescribed by the state board of accounts andapproved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, andcosts assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that haveprevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of thehazardous condition on the property under IC 13-25-5 and theintended use of the property; and
(5) be accompanied by a fee established by the county auditorfor completion of a title search and processing. (c) Upon receipt of a petition described in subsection (b), thecounty auditor shall review the petition to determine whether thepetition is complete. If the petition is not complete, the countyauditor shall return the petition to the petitioner and describe thedefects in the petition. The petitioner may correct the defects and filethe completed petition with the county auditor. Upon receipt of acompleted petition, the county auditor shall forward a copy of thepetition to:
(1) the assessor of the township in which the property islocated, or the county assessor if there is no township assessorfor the township;
(2) the owner;
(3) all persons who have, as of the date of the filing of thepetition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), thecounty property tax assessment board of appeals shall, at the countyproperty tax assessment board of appeals' earliest opportunity,conduct a public hearing on the petition. The county property taxassessment board of appeals shall, by mail, give notice of the date,time, and place fixed for the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,a substantial interest of public record in the property; and
(4) the assessor of the township in which the property islocated, or the county assessor if there is no township assessorfor the township.
In addition, notice of the public hearing on the petition shall bepublished one (1) time at least ten (10) days before the hearing in anewspaper of countywide circulation and posted at the principaloffice of the county property tax assessment board of appeals, or atthe building where the meeting is to be held.
(e) After the hearing and completion of any additionalinvestigation of the property or of the petitioner that is considerednecessary by the county property tax assessment board of appeals,the county board shall give notice, by mail, to the parties listed insubsection (d) of the county property tax assessment board ofappeals' recommendation as to whether the petition should begranted. The county property tax assessment board of appeals shallforward to the department of local government finance a copy of thecounty property tax assessment board of appeals' recommendationand a copy of the documents submitted to or collected by the countyproperty tax assessment board of appeals at the public hearing orduring the course of the county board of appeals' investigation of thepetition.
(f) Upon receipt by the department of local government financeof a recommendation by the county property tax assessment board ofappeals, the department of local government finance shall review the
petition and all other materials submitted by the county property taxassessment board of appeals and determine whether to grant thepetition. Notice of the determination by the department of localgovernment finance and the right to seek an appeal of thedetermination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,a substantial interest of public record in the property;
(4) the assessor of the township in which the property islocated, or the county assessor if there is no township assessorfor the township; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department oflocal government finance under subsection (f) may file an appealseeking additional review by the department of local governmentfinance and a public hearing. In order to obtain a review under thissubsection, the aggrieved person must file a petition for appeal withthe county auditor in the county where the tract or item of realproperty is located not more than thirty (30) days after issuance ofnotice of the determination of the department of local governmentfinance. The county auditor shall transmit the petition for appeal tothe department of local government finance not more than ten (10)days after the petition is filed.
(h) Upon receipt by the department of local government financeof an appeal, the department of local government finance shall set adate, time, and place for a hearing. The department of localgovernment finance shall give notice, by mail, of the date, time, andplace fixed for the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed,a substantial interest of public record in the property;
(5) the assessor of the township in which the property islocated, or the county assessor if there is no township assessorfor the township; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices atleast ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government financeshall give the parties listed in subsection (h) notice by mail of thefinal determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initialreview of the petition under subsection (f) or after an appealunder subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, andcosts assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of thetaxes, special assessments, interest, penalties, and costs for which thewaiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of anotice by the department of local government finance to thecounty property tax assessment board of appeals granting apetition filed under subsection (b), if no appeal has been filed;or
(2) not more than thirty (30) days after receipt by the countyproperty tax assessment board of appeals of a notice of a finaldetermination of the department of local government financegranting a petition filed under subsection (b) after an appeal hasbeen filed and heard under subsection (h);
the county auditor shall file a verified petition and an application foran order on the petition in the court in which the judgment of salewas entered asking the court to direct the county auditor to issue atax deed to the real property. The petition shall contain the certificateof sale issued to the county, a copy of the petition filed undersubsection (b), and a copy of the notice of the final determination ofthe department of local government finance directing the countyauditor to remove the taxes, interest, penalties, and costs from the taxduplicate. Notice of the filing of the petition and application for anorder on the petition shall be given, by mail, to the owner and anyperson with a substantial interest of public record in the property. Aperson owning or having an interest in the property may appear toobject to the petition.
(l) The court shall enter an order directing the county auditor toissue a tax deed to the petitioner under subsection (b) if the courtfinds that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expirationof the period of redemption specified in section 4 of thischapter.
(3) All taxes, special assessments, interest, penalties, and costshave been waived by the department of local governmentfinance or, to the extent not waived, paid by the petitioner undersubsection (b).
(4) All notices required by this section and sections 4.5 and 4.6of this chapter have been given.
(5) The petitioner under subsection (b) has complied with allthe provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable exceptby appeal from the order of the court directing the county auditor toissue the tax deed. The appeal must be filed not later than sixty (60)days after the date of the court's order.
As added by P.L.39-1994, SEC.16. Amended by P.L.1-1996, SEC.43;P.L.6-1997, SEC.90; P.L.139-2001, SEC.15; P.L.90-2002, SEC.213;P.L.146-2008, SEC.259.
IC 6-1.1-25-4.2
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-1.1-25-4.5
Entitlement to tax deed under various circumstances; notice orrequirements; reversion of certificate of sale to county
Sec. 4.5. (a) Except as provided in subsection (d), a purchaser orthe purchaser's assignee is entitled to a tax deed to the property thatwas sold only if:
(1) the redemption period specified in section 4(a)(1) of thischapter has expired;
(2) the property has not been redeemed within the period ofredemption specified in section 4(a) of this chapter; and
(3) not later than nine (9) months after the date of the sale:
(A) the purchaser or the purchaser's assignee; or
(B) in a county where the county auditor and countytreasurer have an agreement under section 4.7 of thischapter, the county auditor;
gives notice of the sale to the owner of record at the time of thesale and any person with a substantial property interest ofpublic record in the tract or real property.
(b) A county executive is entitled to a tax deed to property onwhich the county executive acquires a lien under IC 6-1.1-24-6 andfor which the certificate of sale is not sold under IC 6-1.1-24-6.1 onlyif:
(1) the redemption period specified in section 4(b) of thischapter has expired;
(2) the property has not been redeemed within the period ofredemption specified in section 4(b) of this chapter; and
(3) not later than ninety (90) days after the date the countyexecutive acquires the lien under IC 6-1.1-24-6, the countyauditor gives notice of the sale to:
(A) the owner of record at the time the lien was acquired;and
(B) any person with a substantial property interest of publicrecord in the tract or real property.
(c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 isentitled to a tax deed to the property for which the certificate wassold only if:
(1) the redemption period specified in section 4(c) of thischapter has expired;
(2) the property has not been redeemed within the period ofredemption specified in section 4(c) of this chapter; and
(3) not later than ninety (90) days after the date of sale of thecertificate of sale under IC 6-1.1-24, the purchaser gives noticeof the sale to:
(A) the owner of record at the time of the sale; and
(B) any person with a substantial property interest of publicrecord in the tract or real property. (d) The person required to give the notice under subsection (a),(b), or (c) shall give the notice by sending a copy of the notice bycertified mail to:
(1) the owner of record at the time of the:
(A) sale of the property;
(B) acquisition of the lien on the property underIC 6-1.1-24-6; or
(C) sale of the certificate of sale on the property underIC 6-1.1-24;
at the last address of the owner for the property, as indicated inthe records of the county auditor; and
(2) any person with a substantial property interest of publicrecord at the address for the person included in the publicrecord that indicates the interest.
However, if the address of the person with a substantial propertyinterest of public record is not indicated in the public record thatcreated the interest and cannot be located by ordinary means by theperson required to give the notice under subsection (a), (b), or (c),the person may give notice by publication in accordance withIC 5-3-1-4 once each week for three (3) consecutive weeks.
(e) The notice that this section requires shall contain at least thefollowing:
(1) A statement that a petition for a tax deed will be filed on orafter a specified date.
(2) The date on or after which the petitioner intends to petitionfor a tax deed to be issued.
(3) A description of the tract or real property shown on thecertificate of sale.
(4) The date the tract or real property was sold at a tax sale.
(5) The name of the:
(A) purchaser or purchaser's assignee;
(B) county executive that acquired the lien on the propertyunder IC 6-1.1-24-6; or
(C) person that purchased the certificate of sale on theproperty under IC 6-1.1-24.
(6) A statement that any person may redeem the tract or realproperty.
(7) The components of the amount required to redeem the tractor real property.
(8) A statement that an entity identified in subdivision (5) isentitled to reimbursement for additional taxes or specialassessments on the tract or real property that were paid by theentity subsequent to the tax sale, lien acquisition, or purchaseof the certificate of sale, and before redemption, plus interest.
(9) A statement that the tract or real property has not beenredeemed.
(10) A statement that an entity identified in subdivision (5) isentitled to receive a deed for the tract or real property if it is notredeemed before the expiration of the period of redemptionspecified in section 4 of this chapter. (11) A statement that an entity identified in subdivision (5) isentitled to reimbursement for costs described in section 2(e) ofthis chapter.
(12) The date of expiration of the period of redemptionspecified in section 4 of this chapter.
(13) A statement that if the property is not redeemed, the ownerof record at the time the tax deed is issued may have a right tothe tax sale surplus, if any.
(14) The street address, if any, or a common description of thetract or real property.
(15) The key number or parcel number of the tract or realproperty.
(f) The notice under this section must include not more than one(1) tract or item of real property listed and sold in one (1)description. However, when more than one (1) tract or item of realproperty is owned by one (1) person, all of the tracts or real propertythat are owned by that person may be included in one (1) notice.
(g) A single notice under this section may be used to notify jointowners of record at the last address of the joint owners for theproperty sold, as indicated in the records of the county auditor.
(h) The notice required by this section is considered sufficient ifthe notice is mailed to the address required under subsection (d).
(i) The notice under this section and the notice under section 4.6of this chapter are not required for persons in possession not shownin the public records.
(j) If the purchaser fails to:
(1) comply with subsection (c)(3); or
(2) petition for the issuance of a tax deed within the timepermitted under section 4.6(a) of this chapter;
the certificate of sale reverts to the county executive and may beretained by the county executive or sold under IC 6-1.1-24-6.1.
As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3;P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17;P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11;P.L.169-2006, SEC.29.
IC 6-1.1-25-4.6
Petition to court for issuance of tax deed; court orders; refunds;effects of tax deed; appeal
Sec. 4.6. (a) After the expiration of the redemption periodspecified in section 4 of this chapter but not later than six (6) monthsafter the expiration of the period of redemption:
(1) the purchaser, the purchaser's assignee, the countyexecutive, or the purchaser of the certificate of sale underIC 6-1.1-24 may; or
(2) in a county where the county auditor and county treasurerhave an agreement under section 4.7 of this chapter, the countyauditor shall, upon the request of the purchaser or thepurchaser's assignee;
file a verified petition in the same court and under the same cause
number in which the judgment of sale was entered asking the courtto direct the county auditor to issue a tax deed if the real property isnot redeemed from the sale. Notice of the filing of this petition shallbe given to the same parties and in the same manner as provided insection 4.5 of this chapter, except that, if notice is given bypublication, only one (1) publication is required. The notice requiredby this section is considered sufficient if the notice is sent to theaddress required by section 4.5(d) of this chapter. Any personowning or having an interest in the tract or real property may file awritten objection to the petition with the court not later than thirty(30) days after the date the petition was filed. If a written objectionis timely filed, the court shall conduct a hearing on the objection.
(b) Not later than sixty-one (61) days after the petition is filedunder subsection (a), the court shall enter an order directing thecounty auditor (on the production of the certificate of sale and a copyof the order) to issue to the petitioner a tax deed if the court findsthat the following conditions exist:
(1) The time of redemption has expired.
(2) The tract or real property has not been redeemed from thesale before the expiration of the period of redemption specifiedin section 4 of this chapter.
(3) Except with respect to a petition for the issuance of a taxdeed under a sale of the certificate of sale on the property underIC 6-1.1-24-6.1, all taxes and special assessments, penalties,and costs have been paid.
(4) The notices required by this section and section 4.5 of thischapter have been given.
(5) The petitioner has complied with all the provisions of lawentitling the petitioner to a deed.
The county auditor shall execute deeds issued under this subsectionin the name of the state under the county auditor's name. If acertificate of sale is lost before the execution of a deed, the countyauditor shall issue a replacement certificate if the county auditor issatisfied that the original certificate existed.
(c) Upon application by the grantee of a valid tax deed in the samecourt and under the same cause number in which the judgment ofsale was entered, the court shall enter an order to place the granteeof a valid tax deed in possession of the real estate. The court mayenter any orders and grant any relief that is necessary or desirable toplace or maintain the grantee of a valid tax deed in possession of thereal estate.
(d) Except as provided in subsections (e) and (f), if:
(1) the verified petition referred to in subsection (a) is timelyfiled; and
(2) the court refuses to enter an order directing the countyauditor to execute and deliver the tax deed because of thefailure of the petitioner under subsection (a) to fulfill the noticerequirement of subsection (a);
the court shall order the return of the amount, if any, by which thepurchase price exceeds the minimum bid on the property under
IC 6-1.1-24-5(e) minus a penalty of twenty-five percent (25%) of thatexcess. The petitioner is prohibited from participating in any mannerin the next succeeding tax sale in the county under IC 6-1.1-24. Thecounty auditor shall deposit penalties paid under this subsection inthe county general fund.
(e) Notwithstanding subsection (d), in all cases in which:
(1) the verified petition referred to in subsection (a) is timelyfiled;
(2) the petitioner under subsection (a) has made a bona fideattempt to comply with the statutory requirements undersubsection (b) for the issuance of the tax deed but has failed tocomply with these requirements;
(3) the court refuses to enter an order directing the countyauditor to execute and deliver the tax deed because of thefailure to comply with these requirements; and
(4) the purchaser, the purchaser's successors or assignees, or thepurchaser of the certificate of sale under IC 6-1.1-24 files aclaim with the county auditor for refund not later than thirty(30) days after the entry of the order of the court refusing todirect the county auditor to execute and deliver the tax deed;
the county auditor shall not execute the deed but shall refund thepurchase money minus a penalty of twenty-five percent (25%) of thepurchase money from the county treasury to the purchaser, thepurchaser's successors or assignees, or the purchaser of the certificateof sale under IC 6-1.1-24. The county auditor shall deposit penaltiespaid under this subsection in the county general fund. All thedelinquent taxes and special assessments shall then be reinstated andrecharged to the tax duplicate and collected in the same manner as ifthe property had not been offered for sale. The tract or item of realproperty, if it is then eligible for sale under IC 6-1.1-24, shall beplaced on the delinquent list as an initial offering under IC 6-1.1-24.
(f) Notwithstanding subsections (d) and (e), the court shall notorder the return of the purchase price or any part of the purchaseprice if:
(1) the purchaser or the purchaser of the certificate of sale underIC 6-1.1-24 has failed to provide notice or has providedinsufficient notice as required by section 4.5 of this chapter; and
(2) the sale is otherwise valid.
(g) A tax deed executed under this section vests in the grantee anestate in fee simple absolute, free and clear of all liens andencumbrances created or suffered before or after the tax sale exceptthose liens granted priority under federal law, and the lien of the stateor a political subdivision for taxes and special assessments thataccrue subsequent to the sale. However, the estate is subject to alleasements, covenants, declarations, and other deed restrictions andlaws governing land use, including all zoning restrictions and liensand encumbrances created or suffered by the purchaser at the taxsale. The deed is prima facie evidence of:
(1) the regularity of the sale of the real property described in thedeed; (2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(h) A tax deed issued under this section is incontestable except byappeal from the order of the court directing the county auditor toissue the tax deed filed not later than sixty (60) days after the date ofthe court's order.
As added by P.L.83-1989, SEC.15. Amended by P.L.62-1991, SEC.4;P.L.61-1991, SEC.3; P.L.1-1992, SEC.17; P.L.12-1992, SEC.25;P.L.69-1993, SEC.4; P.L.39-1994, SEC.18; P.L.88-1995, SEC.8;P.L.90-1995, SEC.1; P.L.2-1996, SEC.218; P.L.139-2001, SEC.17;P.L.170-2003, SEC.12; P.L.97-2004, SEC.23; P.L.169-2006,SEC.30; P.L.89-2007, SEC.10.
IC 6-1.1-25-4.7
Title search and petition for tax deed by county auditor; agreementwith county treasurer
Sec. 4.7. (a) A county auditor and county treasurer may enter intoa mutual agreement for the county auditor to perform the followingduties instead of the purchaser:
(1) Notification and title search under section 4.5 of thischapter.
(2) Notification and petition to the court for the tax deed undersection 4.6 of this chapter.
(b) If a county auditor and county treasurer enter into anagreement under this section, notice shall be given underIC 6-1.1-24-2(a)(11).
As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13.
IC 6-1.1-25-5
Tax deed; form
Sec. 5. (a) A tax deed issued under this chapter shall be issuedsubstantially in the following form:
Whereas AB did, on the ____ day of __________, 20___, produceto the undersigned, CD, auditor of the county of __________, in thestate of Indiana, a certificate of sale dated the ____ day of__________, 20___, signed by EF who, at the date of the sale, wasauditor of the county, from which it appears that AB on the ____ dayof _________, 20___, purchased at public auction, held pursuant tolaw, the real property described in this indenture for the sum of______ dollars and _____ cents, being the amount due on the realproperty for taxes, special assessments, penalties and costs for theyears _______, namely: (here set out the real property offered forsale). Such real property has been recorded in the office of the_____________ county auditor as delinquent for the nonpayment oftaxes, and proper notice of the sale has been given. It appearing thatAB is the owner of the certificate of sale, that the time for redeemingsuch real property has expired, that the property has not beenredeemed, that the undersigned has received a court order for theissuance of a deed for the real property described in the certificate ofsale, that the records of the __________ county auditor's office state
that the real property was legally liable for taxation, and that the realproperty has been duly assessed and properly charged on theduplicate with the taxes and special assessments for the years_______;
Therefore, this indenture, made this ___ day of ____________,20___, between the State of Indiana, by CD, auditor of ___________county, of the first part, and AB, of the second part, witnesseth: Thatthe party of the first part, for and in consideration of the premises,has granted and bargained and sold to the party of the second part,the real property described in the certificate of sale, situated in thecounty of ___________, and State of Indiana, namely and moreparticularly described as follows: (here set out the real propertysold), to have and to hold such real property, with the appurtenancesbelonging thereto, in as full and ample a manner as the auditor ofsaid county is empowered by law to convey the same.
In testimony whereof, CD, auditor of ____________ county, hashereunto set his or her hand, and affixed the seal of the board ofcounty commissioners, the day and year last above mentioned.
WITNESS: ________________________ (L.S.)
Auditor of ______________ County
STATE OF
INDIANA )
) S.S.
COUNTY OF _____________ )
Before me, the undersigned, ____________________, in and forsaid county, this day, personally came the above named CD, auditorof said county, and acknowledged the execution of the foregoingdeed for the uses and purposes therein mentioned.
In witness whereof, I have hereunto set my hand and seal this___ day of __________, 20___.
____________________ (L.S.)
(b) The clerk of the circuit court shall acknowledge the executionof tax title deeds issued under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001,SEC.18.
IC 6-1.1-25-5.5
Form of deed to county or city
Sec. 5.5. (a) The deed given by the county auditor to a county thatacquired property under IC 6-1.1-24-6, or to a city agency thatacquired property under IC 36-7-17, shall be in a form prescribed bythe state board of accounts and approved by the attorney general.
(b) The deed given by the county auditor to a city that acquiredproperty under IC 6-1.1-24-6.6 before its expiration and repeal mustbe in a form prescribed by the state board of accounts and approvedby the attorney general.
(Formerly: Acts 1975, P.L.195, SEC.7.) As amended by Acts 1981,P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27;P.L.1-2003, SEC.29.
IC 6-1.1-25-6
Repealed
(Repealed by P.L.83-1989, SEC.18.)
IC 6-1.1-25-7
Termination of purchaser's lien
Sec. 7. (a) If the:
(1) purchaser;
(2) purchaser's successors or assigns; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
fails to file the petition within the period provided in section 4.6 ofthis chapter, that person's lien against the real property terminates atthe end of that period. However, this section does not apply if thecounty or city is the holder of the certificate of sale.
(b) If the notice under section 4.5 of this chapter is not givenwithin the period specified in section 4.5(a)(3) or 4.5(c)(3) of thischapter, the lien of the:
(1) purchaser of the property; or
(2) purchaser of the certificate of sale under IC 6-1.1-24;
against the real property terminates at the end of that period.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.87-1987,SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994,SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998,SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13.
IC 6-1.1-25-7.5
County having a consolidated city; list of tax delinquent propertiesfor metropolitan development commission; acquisition; payment
Sec. 7.5. (a) This section applies to a county having aconsolidated city.
(b) The county auditor shall provide the metropolitandevelopment commission with a list of real property:
(1) included on the list prepared under IC 6-1.1-24-1.5;
(2) for which a certificate of sale has been issued; and
(3) for which the holder of the certificate has not requested thecounty auditor to execute and deliver a deed.
(c) The metropolitan development commission shall, within areasonable time after receiving a list under subsection (b), identifyany property described under subsection (b) that the metropolitandevelopment commission desires to acquire for urban homesteadingunder IC 36-7-17 or redevelopment purposes under IC 36-7-15.1.The metropolitan development commission shall then provide thecounty auditor with a list of the properties identified under thissubsection.
(d) The county auditor shall execute and deliver a deed for anyproperty identified under subsection (c) to the metropolitandevelopment commission.
(e) The county auditor shall execute and deliver a deed to thecounty for any property:
(1) included in the notice prepared under subsection (b); and (2) not identified under subsection (c).
(f) The metropolitan development commission and the countymay not pay for any property acquired under subsection (d) or (e).However, a taxing unit having an interest in the taxes on the realproperty shall be credited with the full amount of the delinquent taxdue to that unit.
As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994,SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29.
IC 6-1.1-25-8
Tax sale record
Sec. 8. Each county auditor shall maintain a tax sale record on theform prescribed by the state board of accounts. The record shallcontain:
(1) a description of each parcel of real property:
(A) that is sold under IC 6-1.1-24;
(B) on which a county acquires a lien under IC 6-1.1-24-6;or
(C) for which a certificate of sale is purchased underIC 6-1.1-24;
(2) the name of the owner of the real property at the time of the:
(A) sale;
(B) lien acquisition; or
(C) certificate of sale purchase;
(3) the date of the:
(A) sale;
(B) lien acquisition; or
(C) certificate of sale purchase;
(4) the name and mailing address of the:
(A) purchaser of the property and the purchaser's assignee;or
(B) purchaser of the certificate of sale;
(5) the amount of the minimum bid;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser'sassignee; or
(B) purchaser of the certificate of sale;
and the date of the payment;
(8) the amount of any costs certified to the county auditor undersection 2(e) of this chapter and the date of the certification;
(9) the name of the person, if any, who redeems the property;
(10) the date of redemption;
(11) the amount for which the property is redeemed;
(12) the date a deed, if any, to the real property is executed; and
(13) the name of the grantee in the deed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001,
SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003,SEC.14.
IC 6-1.1-25-9
Sale of property acquired by county; application of proceeds;report; actions by county executive
Sec. 9. (a) When a county acquires title to real property underIC 6-1.1-24 and this chapter, the county executive may dispose of thereal property under IC 36-1-11 or subsection (e). The proceeds of anysale under IC 36-1-11 shall be applied as follows:
(1) First, to the cost of the sale or offering for sale of the realproperty, including the cost of:
(A) maintenance;
(B) preservation;
(C) administration of the property before the sale or offeringfor sale of the property;
(D) unpaid costs of the sale or offering for sale of theproperty;
(E) preparation of the property for sale;
(F) advertising; and
(G) appraisal.
(2) Second, to any unrecovered cost of the sale or offering forsale of other real property in the same taxing district acquiredby the county under IC 6-1.1-24 and this chapter, including thecost of:
(A) maintenance;
&nb